【正文】 8 退休金資料的反映方法（對第8號APB Opinion的修訂）5/80No. 37Balance Sheet Classification of Deferred Ine Taxesan amendment of APB Opinion No. 11資產(chǎn)負債表對遞延所得稅的分類（對第11號APB Opinion的修訂）7/80No. 38Accounting for Preacquisition Contingencies of Purchased Enterprisesan amendment of APB Opinion No. 16 購入企業(yè)購置前的或有事項的會計處理（對第16號APB Opinion的修訂）10/80No. 39Financial Reporting and Changing Prices: Specialized AssetsMining and Oil and Gasa supplement to FASB Statement No. 33財務(wù)報告與物價變動：專門資產(chǎn)：礦、石油、天然氣（對FASB33號公告的補充）10/80No. 40Financial Reporting and Changing Prices: Specialized AssetsTimberlands and Growing Timber a supplement to FASB Statement No. 33財務(wù)報告與物價變動：專門資產(chǎn)：森林和幼林（對FASB33號公告的補充）11/80No. 41Financial Reporting and Changing Prices: Specialized AssetsIneProducing Real Estate a supplement to FASB Statement No. 33財務(wù)報告與物價變動：產(chǎn)生收入的不動產(chǎn)（對FASB33號公告的補充）11/80No. 42Determining Materiality for Capitalization of Interest Costan amendment of FASB Statement No. 34利息費用資本化重要性的確定（對FASB第34號公告的修訂）11/80No. 43Accounting for Compensated Absences 缺席補償?shù)臅嬏幚?1/80 No. 44Accounting for Intangible Assets of Motor Carriers an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30對公路運輸業(yè)的無形資產(chǎn)的會計處理（對第43號會計研究公告的3章的修訂，對第130號APB Opinions的解釋）12/80No. 45Accounting for Franchise Fee Revenue特許權(quán)費用收入的會計處理方法3/81No. 46Financial Reporting and Changing Prices: Motion Picture Films 財務(wù)報告與物價變動：電影膠片（對FASB33號公告的補充）3/81No. 47Disclosure of LongTerm Obligations 長期負債的披露3/81No. 48Revenue Recognition When Right of Return Exists 當(dāng)存在銷售退回權(quán)時收入的確認6/81No. 49Accounting for Product Financing Arrangements產(chǎn)品融資的會計處理6/81No. 50Financial Reporting in the Record and Music Industry 音像行業(yè)的財務(wù)報告11/81No. 51Financial Reporting by Cable Television Companies有線電視公司的財務(wù)報告11/81No. 52Foreign Currency Translation 外幣折算12/81No. 53Financial Reporting by Producers and Distributors of Motion Picture Films 電影制作人和發(fā)行商的財務(wù)報告12/81No. 54Financial Reporting and Changing Prices: Investment Companiesan amendment of FASB Statement No. 33財務(wù)報告與物價變動：投資公司（對FASB33號公告的補充）11/82No. 55Determining whether a Convertible Security is a Common Stock Equivalentan amendment of 確定可轉(zhuǎn)換債券是否與普通股等價（對第15號APB Opinion的修訂）2/82No. 56Designation of AICPA Guide and Statement of Position (SOP) 811 on Contractor Accounting and SOP 812 concerning HospitalRelated Organizations as Preferable for Purposes of Applying APB Opinion 20 an amendment of FASB Statement No. 32 認可AICPA準(zhǔn)則81－1（建造合同會計）及81－2（與醫(yī)院相關(guān)的組織的會計）在應(yīng)用第20號APB Opinion時優(yōu)先考慮。（對FASB20號公告的修訂）2/82No. 57Related Party Disclosures 關(guān)聯(lián)方披露3/82No. 58Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method an amendment of FASB Statement No. 34 在包括權(quán)益法核算投資的財務(wù)報告中利息費用的資本化—修訂FASB第34公告4/82No. 59Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Unitsan amendment of FASB Statement No. 35 對州及地方政府退休金計劃的某些會計核算要求生效日期的展延（修訂FASB第35公告）4/82No. 60Accounting and Reporting by Insurance Enterprises保險企業(yè)的會計處理和報告6/82No. 61Accounting for Title Plant 獨立工廠的會計處理6/82No. 62Capitalization of Interest Cost in Situations Involving Certain TaxExempt Borrowings and Certain Gifts and Grantsan amendment of FASB Statement No. 34某些免稅條款和某些捐贈與專項撥款grants情況下的利息費用資本化—修訂FASB第34號公告6/82No. 63Financial Reporting by Broadcasters 廣播公司的財務(wù)報告6/82No. 64Extinguishments of Debt Made to Satisfy SinkingFund Requirementsan amendment of FASB Statement No. 4 為滿足償債基金需要進行的債務(wù)清償（修訂FASB第4號公告）9/82No. 65Accounting for Certain Mortgage Banking Activities 特定抵押銀行活動的會計核算9/82No. 66Accounting for Sales of Real Estate 不動產(chǎn)銷售的會計處理10/82 No. 67Accounting for Costs and Initial Rental Operations of Real Estate Projects 動產(chǎn)項目的成本和初始租賃運營的會計處理10/82No. 68Research and Development Arrangements研究開發(fā)安排的會計處理 10/82No. 69Disclosures about Oil and Gas Producing Activities an amendment of FASB Statements 19, 25, 33, and 39 石油和天然氣生產(chǎn)活動的揭示（修訂第19，25，33，39號FASB公告）11/82No. 70Financial Reporting and Changing Prices: Foreign Currency Translationan amendment of FASB Statement No. 33財務(wù)報告與物價變動：外幣交易處理（修訂第33號FASB公告）12/82No. 71Accounting for the Effects of Certain Types of Regulation 某些條例影響的會計處理12/82No. 72Accounting for Certain Acquisitions of Banking or Thrift Institutionsan amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9 銀行或儲蓄機構(gòu)特定的購并活動的會計處理—對APB意見書第17號的修訂，對APB意見書第16和17號的解釋，對FASB解釋公告第9號的修訂2/83No. 73Reporting a Change in Accounting for Railroad Track Structuresan amendment of APB Opinion No. 20 鐵軌建造會計處理變更的報告（對APB意見書第20號的修訂）8/83No. 74Accounting for Special Termination Benefits Paid to Employees 支付給職工的專項終職福利的會計處理8/83No. 75Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Govern mental Unitsan amendment of FASB Statement No. 35 對州及地方政府機構(gòu)退休金計劃的某些會計核算要求生效日期的展延（對FASB35號公告的修訂）11/83No. 76Extinguishment of Debtan amendment of APB Opinion No. 26 債務(wù)的到期（對APB意見書第26號的修訂）11/83No. 77Reporting by Transferors for Transfers of Receivables with Recourse應(yīng)付款項的債權(quán)人轉(zhuǎn)讓其債權(quán)時的會計處理及所作的披露12/83No. 78Classification of Obligations That Are Callable by the Creditoran amendment of ARB No. 43, Chapter 3A 即付負債的分類(修訂第43號會計研究公告第3章)12/83No. 79Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprisesan amendment of APB Opinion No. 16不公開上市企業(yè)在企業(yè)合并中的某些披露的取消（對APB意見書第16號的修訂）2/84No. 80Accounting for Futures Contracts 遠期合約的會計處理8/84No. 81Disclosure of Postretirement Health Care and Life Insurance Benefits退休后健康計劃及人壽保險情況的披露11/84No. 82Financial Reporting and Changing Prices: Elimination of Certain Disc